![Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Cenvat-Credit-Invoice-Head-Office-Centralized-Registration-CESTAT-Taxscan.jpg "Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]")
Cenvat Credit can’t be denied merely on ground that Invoice issued in the Name of Head Office which has Centralized Registration: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that cenvat credit cannot be denied solely on the ground...
![Service Tax paid by Mistake shall be treated as Deposit, Eligible for Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-Mistake-Deposit-Refund-CESTAT-Service-Tax-paid-Taxscan.jpg "Service Tax paid by Mistake shall be treated as Deposit, Eligible for Refund: CESTAT [Read Order]")
![Show-Cause Notice for Demand issued by DRI is Void Ab Initio: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Show-Cause-Notice-Demand-DRI-Void-Ab-Initio-CESTAT-Taxscan.jpg "Show-Cause Notice for Demand issued by DRI is Void Ab Initio: CESTAT [Read Order]")
![Charter Hire of Helicopters to various Corporates for Offshore Operations classifiable under Supply of Tangible Goods for use: CESTAT upholds Penalty against Chimes Aviation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Charter-Helicopters-Corporates-Offshore-operations-Offshore-Supply-Tangible-goods-Goods-CESTAT-Penalty-Chimes-Aviation-Taxscan.jpg "Charter Hire of Helicopters to various Corporates for Offshore Operations classifiable under Supply of Tangible Goods for use: CESTAT upholds Penalty against Chimes Aviation [Read Order]")
![Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Builder-Service-Tax-Tax-Construction-Residential-Flats-Individuals-CESTAT-Flats-Taxscan.jpg "Builder not liable to pay Service Tax for Construction of Residential Flats for Individuals: CESTAT [Read Order]")
Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax cannot be levied on ‘Goods transport agency’ services if consignment notes are not issued. ...
![Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Service-Tax-GTA-Services-GTA-Consignment-Notes-CESTAT-Tax-Taxscan.jpg "Service Tax can’t be levied on GTA Services if Consignment Notes are not issued: CESTAT [Read Order]")
No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has No Service Tax liability as Consignment Notes have not been issued, activities can’t be covered under ‘goods...
![No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/goods-transport-agency-services-CESTAT.jpg "No Service Tax liability as Consignment Notes not been issued, Activities can’t be covered under ‘GTA’ Services: CESTAT [Read Order]")
Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench had ruled that the department is liable to pay interest from the date of expiry of 3 months from date of receipt of...
![Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/interest-date-of-expiry-date-of-receipt-of-application-refund-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "Dept liable to pay Interest from Date of Expiry of 3 months from Date of Receipt of application for Refund under CENVAT Credit Rules: CESTAT [Read Order]")
Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the balance credit does not lapses in terms of Cenvat Credit Rules despite availment of benefit of...
![Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Balance-credit-Credit-Cenvat-Credit-Rules-Availment-Benefit-of-Exemption-Notification-Exemption-Notification-Exemption-CESTAT-Taxscan.jpeg "Balance Credit not lapses in terms of Cenvat Credit Rules despite availment of benefit of Exemption Notification: CESTAT [Read Order]")
Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is allowable to wastage arising during manufacture or job work process under the Cenvat Credit Rules,...
![Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Cenvat-Credit-wastage-Manufacture-Job-work-process-CESTAT-Taxscan.jpeg "Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]")
Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the service tax department cannot justify the procedural violation of omission to issue a show-cause notice...
![Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Refund-cestat.jpg "Issuance of Deficiency Memo not sufficient to reject Refund Claim, Notice is Mandatory: CESTAT [Read Order]")